Problem 10-6B Unearned revenues MO2 CHECK FIGURE: 2. $123,000 Africa Safari is a tour business that operates from about April to October each year. The company has an outstanding reputation for the quality of its tours and as a result pre-books customers a full year in advance. Customers must pay 40 at at the time of booking and the balance one month before the tour. Africa Safari records the 40% eash advance received from customers in the Unearned Revenues account. The December 31, 2023, balance sheet shows Unearned Revenues totalling $179,000. During 2024, $309,000 of cash was collected in total from customers: \$219,000 regarding work completed during the year for customers who paid 40% down in 2023 , and the balance representing the 40% prepayments for work to be done in 2025. Required 1. Prepare the entry to record the collection of cash in 2024. 2. Determine the balance in Unearned Revenue at December 31, 2024